Starting point of this work are considerations of the Elisabethinen Graz to establish an institute for health promotion in binding to the emergency hospital in Graz. The creation of a practicable business plan for such an institution is the uppermost aim of this work. The first part of this master work encloses a literature search on the subject Business plans under special consideration of service enterprises. The constitutive of single elements, as for example business idea, marketing and management, is shown. These theoretical bases form the scientific base for the practical production of the draught for the health promotion institute of the Elisabethinen Graz. In the second practical part, the commercial model and the strategies will have provided in the first step of the question followed, like the Elisabethinen Linz which are pulled up as a Benchmark. The knowledge of this analysis serves as a practical basic lapping for the Grazer draught. The presentation of the business plan for the health promotion institute of the Elisabethinen Graz follows this. An essential element is, on this occasion, the commercial model which forces the orientation towards specific target groups. The orientation towards the different stakeholders determines and stamps from the outset the activities in the today's health promotion sector. In the business plan many important aspects, as for example vision, portfolio, marketing and budgetary planning, are demonstrated of the other. For the strategy and also the other conversion in succession in particular the dimension plays on account of the rising dynamism of the health sector. Besides flexibility plays an important role. The special value of the empiric part of this work lies certainly in his nearness to the practice. The demonstrated business plan is the result of already more than twelve months of durable considerations and planning activities of the author in arrangement with the management of the Elisabethinen Graz. Hence, from present view this project will be realized in 2014.